Legal Year in Review

Osler, Hoskin & Harcourt LLP
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Legal Year in Review

Legal Year in Review provides detailed observations from the legal experts at Osler, Hoskin & Harcourt LLP on the most significant legal and business developments from 2022 and their implications for 2023. With 26 informative and in-depth articles covering a wide variety of topics, we help you stay informed.

  1. How dense is too dense? Challenges of urban densification

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    How dense is too dense? Challenges of urban densification

    In this article ­– “How dense is too dense? Challenges of urban densification” ­– we review key developments in the real estate sector with a focus on the densification of urban real estate. The author also looks at the important legislative responses from government that emerged in 2022 and their implications for the years to come including what the impact of densification might be on all classes of Canadian real estate.This article is authored by Paul Morassutti, partner and Chair, Real Est...

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  2. 2023: Time to revisit your equity plan design and disclosure

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    2023: Time to revisit your equity plan design and disclosure

    In this article – “2023: Time to revisit your equity plan design and disclosure” – we review new Canadian non-GAAP disclosure rules and TSX Venture Exchange listing requirements; anticipated material changes to the design and disclosure of executive compensation arrangements for Canadian issuers listed on U.S. stock exchanges in 2023 and beyond; how National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure (NI 52-112) has begun to affect executive compensation disclosure; ...

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  3. Clarity on vaccine mandates and other issues for employers in 2022

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    Clarity on vaccine mandates and other issues for employers in 2022

    In this article – “Clarity on vaccine mandates and other issues for employers in 2022” – we review important the developments in labour and employment in Canada in 2022 including vaccination disputes arising in workplaces a well as some early decisions made by Canadian judges and arbitrators regarding mandatory vaccination policies. The authors also examine disconnecting from work and electronic monitoring policy requirements for Ontario employers, new rights for Ontario digital platform work...

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  4. Corporate governance: New corporate rules and enhanced societal expectations

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    Corporate governance: New corporate rules and enhanced societal expectations

    In this article – “Corporate governance: New corporate rules and enhanced societal expectations” – we review the highlights of the most significant developments in corporate governance throughout 2022 including the increasing prominence of ESG, including increased ESG-related activism, evolving expectations relating to mandatory climate-related disclosure and developments in diversity. As well, the authors recap ongoing and new corporate law changes and how they are affecting the ways corpora...

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  5. ESG: Increased activity and activism

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    ESG: Increased activity and activism

    In this article – “ESG: Increased activity and activism” – we review key factors impacting companies incorporating ESG considerations into their business operations and for those who are facing increasing stakeholder pressure for greater ESG disclosure. The authors cover several issues including several new proposals for climate-related disclosure, shareholder activism focused on ESG-related matters targeting various topics such as climate change and health and safety. The article also examin...

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  6. Canada proposes significant tax amendments to align with OECD BEPS recommendations

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    Canada proposes significant tax amendments to align with OECD BEPS recommendations

    In this article – “Canada proposes significant tax amendments to align with OECD BEPS recommendations” – we review significant tax amendments proposed by the federal government during 2022 and examine proposed interest deductibility limits, new anti-hybrid rules, mandatory disclosure rules, international tax reform and the GAAR consultation process.This article is authored by Patrick Marley, partner and Co-Chair, Tax, Kim Maguire, partner, Tax, and Ilana Ludwin, Tax lawyer.Legal Year in Revie...

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  7. Trade law, sanctions and export controls in an era of global geopolitics

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    Trade law, sanctions and export controls in an era of global geopolitics

    In this article – “Trade law, sanctions and export controls in a new era of global geopolitics” – we review recent developments relating to trade law, sanctions and export controls as well as key restrictions and the federal government’s response to evolving geopolitical situations, the possibility of a further strengthening of existing sanctions and potential implementation of further measures. The authors also review the possible retrenchment of international trade to focus on internal trad...

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  8. Critical minerals: A test for the Canadian mining industry

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    Critical minerals: A test for the Canadian mining industry

    In this article – “Critical minerals: A test for the Canadian mining industry” – we review recent developments related to critical minerals in Canada including the federal government’s focus on the development of a critical minerals strategy and how the strategy is intending to identify new deposits for potential future development. As well, the authors review funding commitments made towards critical minerals research and development and steps being taken to reduce the influence of foreign s...

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Legal Year in Review provides detailed observations from the legal experts at Osler, Hoskin & Harcourt LLP on the most significant legal and business developments from 2022 and their implications for 2023. With 26 informative and in-depth articles covering a wide variety of topics, we help you stay informed.

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